Alabama Statutes

§ 40-17A-1 — Definitions

Alabama·Title 40 Revenue and Taxation·Ch. 17A Drugs and Controlled Substances Excise Tax

As used in this chapter, the following words shall have the meanings herein ascribed, except where the context directly requires otherwise:

(1)COMMISSIONER. The Commissioner of Revenue.
(2)CONTROLLED SUBSTANCE. Any drug or substance, whether real or counterfeit, as defined in the Alabama Uniform Controlled Substances Act, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Alabama laws. “Controlled substance,” as used in this chapter, does not include marihuana.
(3)DEALER. A person who in violation of Alabama law manufactures, produces, ships, sells, uses, distributes, transports, or imports into Alabama or in any manner acquires or possesses more than 42 1/2 grams of marihuana, or seven or more grams of any controlled substance, or 10 or more

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Legislative History

(Acts 1988, 1st Ex. Sess., No. 88-785, p. 218, §1.)

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